The placed in service date is the date is was ready for use whether or not you actually started using it. So, if you purchased it in 2021 and it could have been used but you chose not to for whatever reason, so you did not start using it until 2023, the placed in service date would be 2021.
If you did not report the equipment on your 2021 return, you would need to go back and amend your 2021 and 2022 returns, taking depreciation in those years.
"Generally property is considered placed in service when it is ready and available for a
specific use, regardless of whether or not it is actually used at the time. For example, a
house purchased for use as rental property is placed in service when it is ready and
available to rent, even if it is not actually rented at that time." Depreciation Reminders
Amend Your Return
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